Corporate social responsibility in non-profit organizations: Beyond the evidence

Guillaume Plaisance ()
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Guillaume Plaisance: Research Institute in Management Science, Bordeaux University (France)

No 2102, CIRIEC Working Papers from CIRIEC - Université de Liège

Abstract: The concept of corporate social responsibility (CSR) in nonprofit organizations (NPOs) is a challenge for the literature and for the organizations themselves. The concept is often confused with social responsibility or sustainability. The pleonasm between CSR and the mission, values and nature of NPOs also raises questions. Finally, the relevance of the concept in its current state to NPOs calls into question, because of the “corporate†terminology. Design/methodology/approach: Based on a literature review, this article proposes to respond to these different gaps thanks to an analysis of the definitions, the theories, measurement methods and content of research dedicated to CSR, social responsibility and sustainability. Findings: The research underlines the triple relevance of the concept of CSR in NPOs. Its relevance to the other two concepts, its strategic importance and the interest of differentiation from for-profit organizations. Originality: This article proposes a literature review on CSR in NPOs, a subject that is still emerging in the literature but which nevertheless needs to be addressed in the current context of multiple crises.

Keywords: nonprofit organizations (NPOs); corporate social responsibility (CSR); sustainability; social responsibility; triple bottom line; literature review (search for similar items in EconPapers)
JEL-codes: G34 L31 M14 (search for similar items in EconPapers)
Date: 2021-02
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